BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 6, 1969
Full text
March 6, 1969 Mr. Eliseo Zapata Tuao 181 Macabagdal St. Caloocan City S i r : This refers to your letter dated January 16, 1969 requesting for an example of a certificate issued by a notary public or a person authorized to administer oath, which document is exempted from the science stamp tax under R. A. No. 5448. In reply, the following are given as examples: (1) Any certificates executed by a notary public or a person authorized to administer oath certifying a true copy of his records or a document in his possession; and (2) The jurat portion of affidavits or other sworn instruments. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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